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2018 (2) TMI 1208 - AT - Income TaxValidity of return - it was submitted by the assessee that the original return on 29.09.2010 in physical form was filed by him and since the subsequent return in electronic form on 26.05.2011 was not filed by him, the same should be ignored. It was also submitted by the assessee that the said return was filed by somebody else with ill intention giving higher figures of sale, purchase and other expenses. Held that:- We find merit in this contention of the learned counsel for the assessee and since the learned DR has also not raised any objection in this regard, we set aside the impugned order passed by the Ld. CIT(A) and restore the case to the file of the A.O. for making the assessment afresh in pursuance of the return of income originally filed by the assessee on 29.09.2010 as the same is the only return validly filed by the assessee for the year under consideration. A.O. shall consider the entire material available on record before completing the assessment afresh and afford proper and sufficient opportunity of being heard to the assessee.
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